<table cellpadding="0" cellspacing="0" width="100%" align="left">
    <col width="50%">
    <col width="50%">
    
    <?php foreach ($aryProductCategory as $key => $value) { ?>
        <tr>
            <td align="left" valign="top">
                <div>
                    <label class="cpointer" for="per_product_category_<?php echo $value['category_id']; ?>"><input type="checkbox" name="per_product_category[]" id="per_product_category_<?php echo $value['category_id']; ?>"><?php echo $value['category_name']; ?></label>
                </div>
            <?php if (is_array($value['sub_category'])) {?>
                <?php foreach ($value['sub_category'] as $key2 => $sub2) { ?>
                    <div style="padding-left: 50px;">
                        <label class="cpointer" for="per_product_category_<?php echo $sub2['category_id']; ?>"><input type="checkbox" name="per_product_category[]" id="per_product_category_<?php echo $sub2['category_id']; ?>"><?php echo $sub2['category_name']; ?></label>
                    </div>
                <?php } ?>
            <?php } ?>
            </td>
            </tr>
    <?php } ?>
</table>
